Paying taxes according to law is the basic obligation of Chinese citizens, and tax collection from the people is an important part of China's fiscal revenue. If tax evasion prevails, it will harm the interests of the country and society, so it must be severely cracked down. According to Article 201 of China's Criminal Law, taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax and account for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times. It can be seen from this law that if it is a first-time offender, he has already received administrative punishment and has not been investigated and punished twice by the tax authorities within five years, he will not be investigated for criminal responsibility. In addition, if the staff of the tax authorities knowingly refuse to investigate or collude with criminals such as tax evasion and tax evasion, they shall be deemed as the crime of tax evasion, malpractice for personal gain, failure to collect or underpay taxes; If the staff of the tax authorities fail to find this situation due to gross negligence, they may be suspected of dereliction of duty.
Legal objectivity:
People's Republic of China (PRC) tax collection management law
Article 68
If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law.